HMRC have issued their latest guidance to employers in the August edition of the Employer Bulletin. This publication, which is issued every two months, includes articles on: expenses and benefits in kind consultations HMRC Toolkits - helping to reduce errors Automatic penalties for late intermediary returns the Apprenticeship Levy and apprentices guidance on paying HMRC student loan deductions Automatic enrolment update National insurance contributions for employees over State Pension age Basic PAYE tools usage the impact on tax codes of the Personal Savings Allowance. For help with your payroll contact us. Internet link: Employer Bulletin